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155 results for “disallowance”+ Rectification u/s 154clear

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Key Topics

Section 154180Section 143(1)75TDS65Section 234E60Section 143(3)29Disallowance27Addition to Income27Rectification u/s 15426Section 40A(3)17Section 263

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

ITA 174/IND/2021[2017-18]Status: DisposedITAT Indore17 May 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Prakash Jain & Shreya Jain, A.RsFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 154Section 199Section 234BSection 36

disallowed both of these claims in the Intimation passed u/s 143(1), though both of these claims were very much allowable in accordance with the law. The Ld. AR went on submitting that under the scheme of the Act, the assessee has two remedies against the Intimation u/s 143(1), viz. (i) file rectification- application u/s 154

Showing 1–20 of 155 · Page 1 of 8

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17
Section 43B16
Section 1013

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 235/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,LABRIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 231/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,BHESOLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 234/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,PIPLIYA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 240/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,AMZERA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 238/IND/2022[2015-16]Status: DisposedITAT Indore15 Nov 2022AY 2015-16

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,SINGHANA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 232/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,AJANDA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 236/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,SUSARI vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 237/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,TIRGAON vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 233/IND/2022[2013-14]Status: DisposedITAT Indore15 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,PADIYAL vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 239/IND/2022[2014-15]Status: DisposedITAT Indore15 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,TRIMURTI NAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 290/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,TRIMURTI NAGAR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 291/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,NISARPUR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 287/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,PITHAMPUR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 295/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,JIBAT vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 297/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,JHABUA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 299/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,TIRLA vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 266/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,GHATABILLOD vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 289/IND/2022[2014-15]Status: DisposedITAT Indore11 Nov 2022AY 2014-15

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen

M.P.GRAMIN BANK ,PITHAMPUR vs. THE ACIT,CPC -TDS , GHAZIABAD

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 293/IND/2022[2013-14]Status: DisposedITAT Indore11 Nov 2022AY 2013-14

Bench: Shri Chandra Mohan Garg

Section 154Section 234E

rectification- application u/s 154 against the intimation u/s 200A is absolutely barred in the scheme of the Act. We also observe that when the late-fee is not leviable in the law and on facts, by levying the same the assessees have been fastened with the liability beyond and against the scheme of the Act, which should not happen